44 pages matching decedent's gross estate in this book
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E Integrating Marital Deduction and Unified Credit
G Charitable Gifts
11 other sections not shown
allowed alternate valuation amount annual exclusion annuity applicable assets attorney beneficiaries bequest Comm'r Comr control premium court Crummey death tax decedent's death decedent's estate decedent's gross estate decedents dying deduction under Section deemed determined direct skip discount donor EGTRRA election Estate Planning estate tax purposes estate tax return executor exercise fair market value federal estate tax Fiduciary filed generation-skipping transfer tax gift tax return grantor GST exemption income interest income tax interest in property lapse lifetime limited marital deduction MRPC Nassau County payable payment power of appointment prior property transferred provides Q-DOT Q-TIP trust QDOT QTIP real property Regulations requirements rules skip person spouse's death spouse's estate Surr surviving spouse T.C. Memo tax imposed taxable distribution taxable estate taxable gifts taxable termination terminable interest transferor transferred property Treas trust instrument unified credit United States Trustee unitrust York York County